C. S. P. SINGH, J.

( 1 ) THIS is a revision by the Commissioner of Sales Tax, U. P. , Lucknow, against the order passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur.

( 2 ) THE revision relates to the assessment year 1975-76. The assessee, apart from dealing in other articles, dealt in oil-seeds. His account books were accepted. The assessee claimed exemption in respect of the turnover of the sale of oil-seeds amounting to Rs. 60,741. 23 on the ground that these sales were made on 2nd October, 1975 and it had already been taxed at the point of purchase and therefore could not be taxed at the point of sale to the consumer. The ground taken in support of this exemption was that oil-seeds were a declared commodity under Section 14 of the Central Sales Tax Act and could not be subjected to tax at more than one point in view of section 15 (a) of that very Act. The Sales Tax Officer did not accept this claim and the appeal filed by the assessee failed. The point, however, found favour with the Tribunal. The matter came up before a learned single Judge of this Court and he being of the view that there was a conflict of opinion between the decision in the case of Commissioner, Sale

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